Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil: 6 - Hardcover

Contributed by researchers from Brazil and elsewhere, the five essays in this volume are drawn from the 2015 CSEAR (Centre for Social and Environmental Accounting Research) conference in Bahia, Brazil, and detail research in Brazilian social and environmental accounting. After a review of 325 articles that discusses the hegemony of business case thinking and the dominance of the economic imperative in Brazilian social and environmental accounting research, they examine the degree of adherence to the Global Reporting Initiative by organizations from around the world, as well as the quality of corporate social responsibility reports using institutional and legitimacy theoretical frameworks; comparison of the financial stock performance of Brazilian companies that participate in the Carbon Efficient Index with those that participate in market-wide indices of the Sao Paulo Stock Exchange; the stock returns of the sustainability index member companies and the returns of companies not in these indices; and the impact of environmental disasters on the volume of disclosure and investments of Brazilian companies from 1997 to 2012. Distributed in North America by Turpin Distribution. -- Annotation (c)2017 (protoview.com)

Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It is particularly relevant for accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts.